Estate of Miller v. Commissioner
United States Tax Court
1. Held, the amount of an unclaimed bequest, includable in decedent's gross estate under sec. 2033, I.R.C. 1954, determined. 2. Decedent was predeceased by her husband. The husband's will divided his estate into two portions. The first portion, Share A, was bequeathed to decedent outright, unreduced by expenses.
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1. Held, the amount of an unclaimed bequest, includable in decedent's gross estate under sec. 2033, I.R.C. 1954, determined. 2. Decedent was predeceased by her husband. The husband's will divided his estate into two portions. The first portion, Share A, was bequeathed to decedent outright, unreduced by expenses. The second portion, Share B, was first to bear the expenses of administration and then to be placed in trust with the income payable to decedent for life, the remainder payable to others. Under Florida law decedent was entitled to the net income earned by her husband's estate during…
1DissentGoffe, J.
I concur with the majority of the Court as to the inclusion in the gross estate of Eva M. Miller of an unpaid bequest in the amount of $5,317.50 under the provisions of section 2033.1 dissent from the opinion of the majority insofar as it is concluded that there should be included in the gross estate of Eva M. Miller some amount by reason of the payment of expenses of administration out of the income of the estate of Charles O. Miller. With all due respect to my colleagues who ascribe to the majority opinion, I cannot help but characterize the opinion as wrong.
The majority includes in Eva’s…
2Cases cited7 opinions
- Johnson v. BurlesonSupreme Court of Florida · 1952
- Estate of Tilyou v. CommissionerUnited States Tax Court · 1971
- In Re Will of BowenDistrict Court of Appeal of Florida · 1970
- In re Kent's EstatePalm Beach County Judge's Court · 1964
- Risolia v. First National BankDistrict Court of Appeal of Florida · 1969
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